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Unit aim

Extends knowledge of taxation to different business entities including companies, partnerships, trusts, superannuation funds, and special taxpayers and the method and impact of taxation on each using teacher-directed learning activities and case studies. Domestic and international taxation issues will be considered in the context of planning and anti-avoidance.

Unit content

Topic 1: Overview of the Australian taxation system

Topic 2: Small business entities

Topic 3: Taxation of superannuation funds

Topic 4: Taxation of superannuation benefits

Topic 5: Partners and partnerships

Topic 6: Trusts and beneficiaries

Topic 7: Taxation of companies

Topic 8: Shareholders and dividends

Topic 9: Taxation of foreign income and foreign residents

Topic 10: International taxation issues

Topic 11: Tax avoidance and planning

Topic 12: Review

Learning outcomes

Unit Learning Outcomes express learning achievement in terms of what a student should know, understand and be able to do on completion of a unit. These outcomes are aligned with the graduate attributes. The unit learning outcomes and graduate attributes are also the basis of evaluating prior learning.

Teaching and assessment

Online

Intensive offerings may or may not be scheduled in every session. Please refer to the timetable for further details.

Southern Cross University employs different teaching methods within units to provide students with the flexibility to choose the mode of learning that best suits them. SCU academics strive to use the latest approaches and, as a result, the learning modes and materials may change. The most current information regarding a unit will be provided to enrolled students at the beginning of the study session.

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Southern Cross University acknowledges and pays respect to the ancestors, Elders and descendants of the Lands upon which we meet and study.We are mindful that within and without the concrete and steel of buildings these Lands always were and always will be Aboriginal Land.